Multiple ICD v Uganda Revenue Authority (Application No. TAT 61 of 2021)
Multiple ICD v Uganda Revenue Authority (Application No. TAT 61 of 2021) [2021] UGTAT 18 (30 April 2021)
The Tribunal found that the lease agreement between the applicant and Kampala Cement Company Limited constituted a taxable supply under the VAT Act, with monthly payments stipulated as consideration. The moratorium clause in the contract postponed the payment of rent but did not waive the obligation to pay rent or VAT. Statutory obligations to pay VAT cannot be overridden or postponed by private contractual arrangements unless expressly authorized by law or the Commissioner General, which was not the case here. The Tribunal determined that VAT was due monthly from the commencement of the leas…
Source excerpt
- Vat Assessment
- Taxable Supply
- Contractual Moratorium
- Statutory Obligation
- Tax Deferment
- Associate Transactions